VAT on goods imported into the Netherlands

Do you have any questions about VAT on goods imported into the Netherlands? And are you looking for a partner who can assist you in meeting all your tax and legal obligations? Vat Rep Info is the company you need on your side. We offer advice on and assistance for all import procedures.

Vat Rep Info provides specialist customs services and can advise you about all your customs obligations ranging from VAT on imported goods and fiscal representation to Article 23 and reverse-charging VAT.

VAT in the Netherlands
You have to pay VAT on all products and services that are sold in the Netherlands. Companies can reverse-charge VAT, private individuals cannot. Non-Dutch suppliers are also liable for VAT. Vat Rep Info can assist companies with the VAT payment procedure for imported goods.

VAT on imported goods
In addition to import duty, you are also required to pay VAT on goods imported from non-EU countries. You can do this in two ways: when you clear the goods through customs or via your VAT return. If you opt to pay the VAT by filing a return, you do not have to pay it directly to the Customs Administration following the arrival of the goods. You can deduct the respective amount in your VAT return as input tax. Transferring the amount owed on imported goods to a domestic VAT return, is allowed under the so-called Article 23 regulation, but you need to have written authorisation to do so from the Dutch Tax and Customs Administration. If you are not domiciled in the Netherlands, you can appoint Vat Rep Info to be your fiscal representative. We can ensure that you can take full advantage of the Article 23 regulation.

VAT on exported goods
If you export goods from the Netherlands, you are exempt from paying VAT. You can therefore sell goods tax free. In order not to pay any VAT, you must, however, be able to prove that the goods have actually been exported. Vat Rep Info can help you do this.

VAT in Europe (ICT)
Supplying goods to an entrepreneur in another country in the European Union is not an export transaction; it is called an Intra-Community Transaction (ICT). With an ICT, the VAT on goods supplied to entrepreneurs domiciled in other EU countries is reverse-charged. Vat Rep Info can explain to you exactly how this works.